[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1133 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                S. 1133

 To prevent the evasion of antidumping and countervailing duty orders, 
                        and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 26, 2011

Mr. Wyden (for himself, Ms. Snowe, Mrs. McCaskill, Mr. Blunt, Mr. Brown 
 of Ohio, Mr. Portman, and Mr. Schumer) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To prevent the evasion of antidumping and countervailing duty orders, 
                        and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Enforcing Orders 
and Reducing Customs Evasion Act of 2011''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
                          TITLE I--PROCEDURES

Sec. 101. Procedures for investigating claims of evasion of antidumping 
                            and countervailing duty orders.
Sec. 102. Application to Canada and Mexico.
                        TITLE II--OTHER MATTERS

Sec. 201. Definitions.
Sec. 202. Allocation of U.S. Customs and Border Protection personnel.
Sec. 203. Regulations.
Sec. 204. Annual report on prevention of evasion of antidumping and 
                            countervailing duty orders.
Sec. 205. Government Accountability Office report on reliquidation 
                            authority.

                          TITLE I--PROCEDURES

SEC. 101. PROCEDURES FOR INVESTIGATING CLAIMS OF EVASION OF ANTIDUMPING 
              AND COUNTERVAILING DUTY ORDERS.

    (a) In General.--The Tariff Act of 1930 is amended by inserting 
after section 516A (19 U.S.C. 1516a) the following:

``SEC. 516B. PROCEDURES FOR INVESTIGATING CLAIMS OF EVASION OF 
              ANTIDUMPING AND COUNTERVAILING DUTY ORDERS.

    ``(a) Definitions.--In this section:
            ``(1) Administering authority.--The term `administering 
        authority' has the meaning given that term in section 771(1).
            ``(2) Appropriate congressional committees.--The term 
        `appropriate congressional committees' means--
                    ``(A) the Committee on Finance and the Committee on 
                Appropriations of the Senate; and
                    ``(B) the Committee on Ways and Means and the 
                Committee on Appropriations of the House of 
                Representatives.
            ``(3) Commissioner.--The term `Commissioner' means the 
        Commissioner responsible for U.S. Customs and Border 
        Protection.
            ``(4) Covered merchandise.--The term `covered merchandise' 
        means merchandise that is subject to--
                    ``(A) an antidumping duty order issued under 
                section 736;
                    ``(B) a finding issued under the Antidumping Act, 
                1921; or
                    ``(C) a countervailing duty order issued under 
                section 706.
            ``(5) Enter; entry.--The terms `enter' and `entry' refer to 
        the entry, or withdrawal from warehouse for consumption, in the 
        customs territory of the United States.
            ``(6) Evade; evasion.--The terms `evade' and `evasion' 
        refer to entering covered merchandise into the customs 
        territory of the United States by means of any document or 
        electronically transmitted data or information, written or oral 
        statement, or act that is material and false, or any omission 
        that is material, and that results in any cash deposit or other 
        security or any amount of applicable antidumping or 
        countervailing duties being reduced or not being applied with 
        respect to the merchandise.
            ``(7) Interested party.--The term `interested party' has 
        the meaning given that term in section 771(9).
    ``(b) Procedures for Investigating Allegations of Evasion.--
            ``(1) Initiation by petition or referral.--
                    ``(A) In general.--Not later than 10 days after the 
                date on which the Commissioner receives a petition 
                described in subparagraph (B) or a referral described 
                in subparagraph (C), the Commissioner shall initiate an 
                investigation pursuant to this paragraph if the 
                Commissioner determines that the information provided 
                in the petition or the referral, as the case may be, is 
                accurate and reasonably suggests that covered 
                merchandise has been entered into the customs territory 
                of the United States through evasion.
                    ``(B) Petition described.--A petition described in 
                this subparagraph is a petition that--
                            ``(i) is filed with the Commissioner by any 
                        party who is an interested party with respect 
                        to covered merchandise;
                            ``(ii) alleges that a person has entered 
                        covered merchandise into the customs territory 
                        of the United States through evasion; and
                            ``(iii) is accompanied by information 
                        reasonably available to the petitioner 
                        supporting the allegation.
                    ``(C) Referral described.--A referral described in 
                this subparagraph is information submitted to the 
                Commissioner by any other Federal agency, including the 
                Department of Commerce or the United States 
                International Trade Commission, indicating that a 
                person has entered covered merchandise into the customs 
                territory of the United States through evasion.
            ``(2) Determinations.--
                    ``(A) Preliminary determination.--
                            ``(i) In general.--Not later than 90 days 
                        after the date on which the Commissioner 
                        initiates an investigation under paragraph (1), 
                        the Commissioner shall issue a preliminary 
                        determination, based on information available 
                        to the Commissioner at the time of the 
                        determination, with respect to whether there is 
                        a reasonable basis to believe or suspect that 
                        the covered merchandise was entered into the 
                        customs territory of the United States through 
                        evasion.
                            ``(ii) Extension.--The Commissioner may 
                        extend by not more than 45 days the time period 
                        specified in clause (i) if the Commissioner 
                        determines that sufficient information to make 
                        a preliminary determination under that clause 
                        is not available within that time period or the 
                        inquiry is unusually complex.
                    ``(B) Final determination.--
                            ``(i) In general.--Not later than 120 days 
                        after making a preliminary determination under 
                        subparagraph (A), the Commissioner shall make a 
                        final determination, based on substantial 
                        evidence, with respect to whether covered 
                        merchandise was entered into the customs 
                        territory of the United States through evasion.
                            ``(ii) Extension.--The Commissioner may 
                        extend by not more than 60 days the time period 
                        specified in clause (i) if the Commissioner 
                        determines that sufficient information to make 
                        a final determination under that clause is not 
                        available within that time period or the 
                        inquiry is unusually complex.
                    ``(C) Opportunity for comment; hearing.--Before 
                issuing a preliminary determination under subparagraph 
                (A) or a final determination under subparagraph (B) 
                with respect to whether covered merchandise was entered 
                into the customs territory of the United States through 
                evasion, the Commissioner shall--
                            ``(i) provide any person alleged to have 
                        entered the merchandise into the customs 
                        territory of the United States through evasion, 
                        and any person that is an interested party with 
                        respect to the merchandise, with an opportunity 
                        to be heard;
                            ``(ii) upon request, hold a hearing with 
                        respect to whether the covered merchandise was 
                        entered into the customs territory of the 
                        United States through evasion; and
                            ``(iii) provide an opportunity for public 
                        comment.
                    ``(D) Authority to collect and verify additional 
                information.--In making a preliminary determination 
                under subparagraph (A) or a final determination under 
                subparagraph (B), the Commissioner--
                            ``(i) shall exercise all existing 
                        authorities to collect information needed to 
                        make the determination; and
                            ``(ii) may collect such additional 
                        information as is necessary to make the 
                        determination through such methods as the 
                        Commissioner considers appropriate, including 
                        by--
                                    ``(I) issuing a questionnaire with 
                                respect to covered merchandise to--
                                            ``(aa) a person that filed 
                                        a petition under paragraph 
                                        (1)(B);
                                            ``(bb) a person alleged to 
                                        have entered covered 
                                        merchandise into the customs 
                                        territory of the United States 
                                        through evasion; or
                                            ``(cc) any other person 
                                        that is an interested party 
                                        with respect to the covered 
                                        merchandise; or
                                    ``(II) conducting verifications, 
                                including on-site verifications, of any 
                                relevant information.
                    ``(E) Adverse inference.--
                            ``(i) In general.--If the Commissioner 
                        finds that a person that filed a petition under 
                        paragraph (1)(B), a person alleged to have 
                        entered covered merchandise into the customs 
                        territory of the United States through evasion, 
                        or a foreign producer or exporter, has failed 
                        to cooperate by not acting to the best of the 
                        person's ability to comply with a request for 
                        information, the Commissioner may, in making a 
                        preliminary determination under subparagraph 
                        (A) or a final determination under subparagraph 
                        (B), use an inference that is adverse to the 
                        interests of that person in selecting from 
                        among the facts otherwise available to 
                        determine whether evasion has occurred.
                            ``(ii) Adverse inference described.--An 
                        adverse inference used under clause (i) may 
                        include reliance on information derived from--
                                    ``(I) the petition, if any, 
                                submitted under paragraph (1)(B) with 
                                respect to the covered merchandise;
                                    ``(II) a determination by the 
                                Commissioner in another investigation 
                                under this section;
                                    ``(III) an investigation or review 
                                by the administering authority under 
                                title VII; or
                                    ``(IV) any other information placed 
                                on the record.
                    ``(F) Notification and publication.--Not later than 
                7 days after making a preliminary determination under 
                subparagraph (A) or a final determination under 
                subparagraph (B), the Commissioner shall--
                            ``(i) provide notification of the 
                        determination to--
                                    ``(I) the administering authority; 
                                and
                                    ``(II) the person that submitted 
                                the petition under paragraph (1)(B) or 
                                the Federal agency that submitted the 
                                referral under paragraph (1)(C); and
                            ``(ii) provide the determination for 
                        publication in the Federal Register.
            ``(3) Business proprietary information.--
                    ``(A) Establishment of procedures.--For each 
                investigation initiated under paragraph (1), the 
                Commissioner shall establish procedures for the 
                submission of business proprietary information under an 
                administrative protective order that--
                            ``(i) protects against public disclosure of 
                        such information; and
                            ``(ii) for purposes of submitting comments 
                        to the Commissioner, provides limited access to 
                        such information for--
                                    ``(I) the person that submitted the 
                                petition under paragraph (1)(B) or the 
                                Federal agency that submitted the 
                                referral under paragraph (1)(C); and
                                    ``(II) the person alleged to have 
                                entered covered merchandise into the 
                                customs territory of the United States 
                                through evasion.
                    ``(B) Administration in accordance with other 
                procedures.--The procedures established under 
                subparagraph (A) shall be administered--
                            ``(i) to the maximum extent practicable, in 
                        a manner similar to the manner in which the 
                        administering authority administers the 
                        administrative protective order procedures 
                        under section 777;
                            ``(ii) in accordance with section 1905 of 
                        title 18, United States Code; and
                            ``(iii) in a manner that is consistent with 
                        the obligations of the United States under the 
                        Agreement on Implementation of Article VII of 
                        the General Agreement on Tariffs and Trade 1994 
                        (referred to in section 101(d)(8) of the 
                        Uruguay Round Agreements Act (19 U.S.C. 
                        3511(d)(8)) (relating to customs valuation).
                    ``(C) Disclosure of business proprietary 
                information.--The Commissioner shall, in accordance 
                with the procedures established under subparagraph (A) 
                and consistent with subparagraph (B), make all business 
                proprietary information presented to, or obtained by, 
                the Commissioner during an investigation available to 
                the persons specified in subparagraph (A)(ii) under an 
                administrative protective order, regardless of when 
                such information is submitted during an investigation.
            ``(4) Referrals to other federal agencies.--
                    ``(A) After preliminary determination.--
                Notwithstanding section 777 and subject to subparagraph 
                (C), when the Commissioner makes an affirmative 
                preliminary determination under paragraph (2)(A), the 
                Commissioner shall, at the request of the head of 
                another Federal agency, transmit the administrative 
                record to the head of that agency.
                    ``(B) After final determination.--Notwithstanding 
                section 777 and subject to subparagraph (C), when the 
                Commissioner makes an affirmative final determination 
                under paragraph (2)(B), the Commissioner shall, at the 
                request of the head of another Federal agency, transmit 
                the complete administrative record to the head of that 
                agency.
                    ``(C) Protective orders.--Before transmitting an 
                administrative record to the head of another Federal 
                agency under subparagraph (A) or (B), the Commissioner 
                shall verify that the other agency has in effect with 
                respect to the administrative record a protective order 
                that provides the same or a similar level of protection 
                for the information in the administrative record as the 
                protective order in effect with respect to such 
                information under this subsection.
    ``(c) Effect of Determinations.--
            ``(1) Effect of affirmative preliminary determination.--If 
        the Commissioner makes a preliminary determination in 
        accordance with subsection (b)(2)(A) that there is a reasonable 
        basis to believe or suspect that covered merchandise was 
        entered into the customs territory of the United States through 
        evasion, the Commissioner shall--
                    ``(A) suspend the liquidation of each unliquidated 
                entry of the covered merchandise that is subject to the 
                preliminary determination and that entered on or after 
                the date of the initiation of the investigation under 
                paragraph (1);
                    ``(B) review and reassess the amount of bond or 
                other security the importer is required to post for 
                each entry of merchandise described in subparagraph 
                (A);
                    ``(C) require the posting of a cash deposit with 
                respect to each entry of merchandise described in 
                subparagraph (A); and
                    ``(D) take such other measures as the Commissioner 
                determines appropriate to ensure the collection of any 
                duties that may be owed with respect to merchandise 
                described in subparagraph (A) as a result of a final 
                determination under subsection (b)(2)(B).
            ``(2) Effect of negative preliminary determination.--If the 
        Commissioner makes a preliminary determination in accordance 
        with subsection (b)(2)(A) that there is not a reasonable basis 
        to believe or suspect that covered merchandise was entered into 
        the customs territory of the United States through evasion, the 
        Commissioner shall continue the investigation and notify the 
        administering authority pending a final determination under 
        subsection (b)(2)(B).
            ``(3) Effect of affirmative final determination.--If the 
        Commissioner makes a final determination in accordance with 
        subsection (b)(2)(B) that covered merchandise was entered into 
        the customs territory of the United States through evasion, the 
        Commissioner shall--
                    ``(A) suspend or continue to suspend, as the case 
                may be, the liquidation of each entry of the covered 
                merchandise that is subject to the determination and 
                that enters on or after the date of the determination;
                    ``(B) notify the administering authority of the 
                determination and request that the administering 
                authority--
                            ``(i) identify the applicable antidumping 
                        or countervailing duty assessment rate for the 
                        entries for which liquidation is suspended 
                        under paragraph (1)(A) or subparagraph (A) of 
                        this paragraph; or
                            ``(ii) if no such assessment rates are 
                        available at the time, identify the applicable 
                        cash deposit rate to be applied to the entries 
                        described in subparagraph (A), with the 
                        applicable antidumping or countervailing duty 
                        assessment rates to be provided as soon as such 
                        rates become available;
                    ``(C) require the posting of cash deposits and 
                assess duties on each entry of merchandise described in 
                subparagraph (A) in accordance with the instructions 
                received from the administering authority under 
                paragraph (5);
                    ``(D) review and reassess the amount of bond or 
                other security the importer is required to post for 
                merchandise described in subparagraph (A) to ensure the 
                protection of revenue and compliance with the law; and
                    ``(E) take such additional enforcement measures as 
                the Commissioner determines appropriate, such as--
                            ``(i) initiating proceedings under section 
                        592 or 596;
                            ``(ii) implementing, in consultation with 
                        the relevant Federal agencies, rule sets or 
                        modifications to rules sets for identifying, 
                        particularly through the Automated Targeting 
                        System and the Automated Commercial 
                        Environment, importers, other parties, and 
                        merchandise that may be associated with 
                        evasion;
                            ``(iii) requiring, with respect to 
                        merchandise for which the importer has 
                        repeatedly provided incomplete or erroneous 
                        entry summary information in connection with 
                        determinations of evasion, the importer to 
                        submit entry summary documentation and to 
                        deposit estimated duties at the time of entry;
                            ``(iv) referring the record in whole or in 
                        part to U.S. Immigration and Customs 
                        Enforcement for civil or criminal 
                        investigation; and
                            ``(v) transmitting the administrative 
                        record to the administering authority for 
                        further appropriate proceedings.
            ``(4) Effect of negative final determination.--If the 
        Commissioner makes a final determination in accordance with 
        subsection (b)(2)(B) that covered merchandise was not entered 
        into the customs territory of the United States through 
        evasion, the Commissioner shall terminate the suspension of 
        liquidation pursuant to paragraph (1)(A) and refund any cash 
        deposits collected pursuant to paragraph (1)(C) that are in 
        excess of the cash deposit rate that would otherwise have been 
        applicable the merchandise.
            ``(5) Cooperation of administering authority.--
                    ``(A) In general.--Upon receiving a notification 
                from the Commissioner under paragraph (3)(B), the 
                administering authority shall promptly provide to the 
                Commissioner the applicable cash deposit rates and 
                antidumping or countervailing duty assessment rates and 
                any necessary liquidation instructions.
                    ``(B) Special rule for cases in which the producer 
                or exporter is unknown.--If the Commissioner and 
                administering authority are unable to determine the 
                producer or exporter of the merchandise with respect to 
                which a notification is made under paragraph (3)(B), 
                the administering authority shall identify, as the 
                applicable cash deposit rate or antidumping or 
                countervailing duty assessment rate, the cash deposit 
                or duty (as the case may be) in the highest amount 
                applicable to any producer or exporter, including the 
                `all-others' rate of the merchandise subject to an 
                antidumping order or countervailing duty order under 
                section 736 or 706, respectively, or a finding issued 
                under the Antidumping Act, 1921, or any administrative 
                review conducted under section 751.
    ``(d) Special Rules.--
            ``(1) Effect on other authorities.--Neither the initiation 
        of an investigation under subsection (b)(1) nor a preliminary 
        determination or a final determination under subsection (b)(2) 
        shall affect the authority of the Commissioner--
                    ``(A) to pursue such other enforcement measures 
                with respect to the evasion of antidumping or 
                countervailing duties as the Commissioner determines 
                necessary, including enforcement measures described in 
                clauses (i) through (iv) of subsection (c)(3)(E); or
                    ``(B) to assess any penalties or collect any 
                applicable duties, taxes, and fees, including pursuant 
                to section 592.
            ``(2) Effect of determinations on fraud actions.--Neither a 
        preliminary determination nor a final determination under 
        subsection (b)(2) shall be determinative in a proceeding under 
        section 592.
            ``(3) Negligence or intent.--The Commissioner shall 
        investigate and make a preliminary determination or a final 
        determination under this section with respect to whether a 
        person has entered covered merchandise into the customs 
        territory of the United States through evasion without regard 
        to whether the person--
                    ``(A) intended to violate an antidumping duty order 
                or countervailing duty order under section 736 or 706, 
                respectively, or a finding issued under the Antidumping 
                Act, 1921; or
                    ``(B) exercised reasonable care with respect to 
                avoiding a violation of such an order or finding.''.
    (b) Technical Amendment.--Clause (ii) of section 777(b)(1)(A) of 
the Tariff Act of 1930 (19 U.S.C. 1677f(b)(1)(A)) is amended to read as 
follows:
                            ``(ii) to an officer or employee of U.S. 
                        Customs and Border Protection who is directly 
                        involved in conducting an investigation 
                        regarding fraud under this title or claims of 
                        evasion under section 516B.''.
    (c) Judicial Review.--Section 516A(a)(2) of the Tariff Act of 1930 
(19 U.S.C. 1516a(a)(2)) is amended--
            (1) in subparagraph (A)--
                    (A) in clause (i)(III), by striking ``or'' at the 
                end;
                    (B) in clause (ii), by adding ``or'' at the end; 
                and
                    (C) by inserting after clause (ii) the following:
                            ``(iii) the date of publication in the 
                        Federal Register of a determination described 
                        in clause (ix) of subparagraph (B),''; and
            (2) in subparagraph (B), by adding at the end the following 
        new clause:
                            ``(ix) A determination by the Commissioner 
                        responsible for U.S. Customs and Border 
                        Protection under section 516B that merchandise 
                        has been entered into the customs territory of 
                        the United States through evasion.''.
    (d) Finality of Determinations.--Section 514(b) of the Tariff Act 
of 1930 (19 U.S.C. 1514(b)) is amended by striking ``section 303'' and 
all that follows through ``which are reviewable'' and inserting 
``section 516B or title VII that are reviewable''.

SEC. 102. APPLICATION TO CANADA AND MEXICO.

    Pursuant to article 1902 of the North American Free Trade Agreement 
and section 408 of the North American Free Trade Agreement 
Implementation Act (19 U.S.C. 3438), the amendments made by this title 
shall apply with respect to goods from Canada and Mexico.

                        TITLE II--OTHER MATTERS

SEC. 201. DEFINITIONS.

    In this title, the terms ``appropriate congressional committees'', 
``Commissioner'', ``covered merchandise'', ``enter'' and ``entry'', and 
``evade'' and ``evasion'' have the meanings given those terms in 
section 516B(a) of the Tariff Act of 1930 (as added by section 101 of 
this Act).

SEC. 202. ALLOCATION OF U.S. CUSTOMS AND BORDER PROTECTION PERSONNEL.

    (a) Reassignment and Allocation.--The Commissioner shall, to the 
maximum extent possible, ensure that U.S. Customs and Border 
Protection--
            (1) employs sufficient personnel who have expertise in, and 
        responsibility for, preventing the entry of covered merchandise 
        into the customs territory of the United States through 
        evasion; and
            (2) on the basis of risk assessment metrics, assigns 
        sufficient personnel with primary responsibility for preventing 
        the entry of covered merchandise into the customs territory of 
        the United States through evasion to the ports of entry in the 
        United States at which the Commissioner determines potential 
        evasion presents the most substantial threats to the revenue of 
        the United States.
    (b) Commercial Enforcement Officers.--Not later than September 30, 
2011, the Secretary of Homeland Security, the Commissioner, and the 
Assistant Secretary for U.S. Immigration and Customs Enforcement shall 
assess and properly allocate the resources of U.S. Customs and Border 
Protection and U.S. Immigration and Customs Enforcement--
            (1) to effectively implement the provisions of, and 
        amendments made by, this Act; and
            (2) to improve efforts to investigate and combat evasion.

SEC. 203. REGULATIONS.

    (a) In General.--Not later than 240 days after the date of the 
enactment of this Act, the Commissioner shall issue regulations to 
carry out this title and the amendments made by title I.
    (b) Cooperation Between U.S. Customs and Border Protection, U.S. 
Immigration and Customs Enforcement, and Department of Commerce.--Not 
later than 240 days after the date of the enactment of this Act, the 
Commissioner, the Assistant Secretary for U.S. Immigration and Customs 
Enforcement, and the Secretary of Commerce shall establish procedures 
to ensure maximum cooperation and communication between U.S. Customs 
and Border Protection, U.S. Immigration and Customs Enforcement, and 
the Department of Commerce in order to quickly, efficiently, and 
accurately investigate allegations of evasion under section 516B of the 
Tariff Act of 1930 (as added by section 101 of this Act).

SEC. 204. ANNUAL REPORT ON PREVENTION OF EVASION OF ANTIDUMPING AND 
              COUNTERVAILING DUTY ORDERS.

    (a) In General.--Not later than February 28 of each year, beginning 
in 2012, the Commissioner, in consultation with the Secretary of 
Commerce, shall submit to the appropriate congressional committees a 
report on the efforts being taken pursuant to section 516B of the 
Tariff Act of 1930 (as added by section 101 of this Act) to prevent the 
entry of covered merchandise into the customs territory of the United 
States through evasion.
    (b) Contents.--Each report required under subsection (a) shall 
include--
            (1) for the fiscal year preceding the submission of the 
        report--
                    (A) the number and a brief description of petitions 
                and referrals received pursuant to section 516B(b)(1) 
                of the Tariff Act of 1930 (as added by section 101 of 
                this Act);
                    (B) the results of the investigations initiated 
                under such section, including any related enforcement 
                actions, and the amount of antidumping and 
                countervailing duties collected as a result of those 
                investigations; and
                    (C) to the extent appropriate, a summary of the 
                efforts of U.S. Customs and Border Protection, other 
                than efforts initiated pursuant section 516B of the 
                Tariff Act of 1930 (as added by section 101 of this 
                Act), to prevent the entry of covered merchandise into 
                the customs territory of the United States through 
                evasion; and
            (2) for the 3 fiscal years preceding the submission of the 
        report, an estimate of--
                    (A) the amount of covered merchandise that entered 
                the customs territory of the United States through 
                evasion; and
                    (B) the amount of duties that could not be 
                collected on such merchandise because the Commissioner 
                did not have the authority to reliquidate the entries 
                of such merchandise.

SEC. 205. GOVERNMENT ACCOUNTABILITY OFFICE REPORT ON RELIQUIDATION 
              AUTHORITY.

    Not later than 60 days after the date of the enactment of this Act, 
the Comptroller General of the United States shall submit to the 
appropriate congressional committees, and make available to the public, 
a report estimating the amount of duties that could not be collected on 
covered merchandise that entered the customs territory of the United 
States through evasion during fiscal years 2009 and 2010 because the 
Commissioner did not have the authority to reliquidate the entries of 
such merchandise.
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